Budget Act Article 27
Unless otherwise regulated by laws, the government shall not add extra debt outside the scope of the budget; provided, however, that treasury bills may be issued to balance short-term revenues and expenditures of the national treasury in accordance with the National Treasury Act.
中文原文 預算法第27條
政府非依法律，不得於其預算外增加債務；其因調節短期國庫收支而發行國庫券時，依國庫法規定辦理。